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Hot Rolled Coils imports: No quality distinction in Customs Tariff or DFRC Licences; Non-prime goods not confiscated, benefits upheld.

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....Import of consignments of Hot Rolled Coils - No different treatment is given to prime quality and nonprime quality material either in the Customs Tariff or in the DFRC Licences. Therefore even if it is admitted that the part of the imported goods is on non-prime quality material the goods are neither liable for confiscation nor the DFRC benefit can be denied - AT....